TFC36000 | Qualifying payments: variation of maximum of qualifying payment amount because of infrastructure failure

Childcare Payments Regulations 2015, regulation 16

Where a payment is prevented from being made into a childcare account by a serious technical failure affecting HMRC, the account provider or a bank or provider of banking services, the relevant maximum amount of qualifying payment for the next entitlement period beginning after the failure is increased by X – Q, where:

X is, in the case of a disabled child, £4,000, or in the case of any other child, £2,000.

Q is the sum of qualifying payments made into the childcare account during the entitlement period in which the failure occurred.